9911796707
TMI Blog1997 (1) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. - The above reference application has been filed by the Revenue in terms of Section 35G of the CESA, 1944, seeking reference of the following question of law purporting to have arisen out of the Tribunal's Final Order Nos. A/1231-33/96-NB, dated 23-4-1996 : "whether Modvat credit under Rule 57Q can be allowed on the goods i.e. EOT cranes and electric wires and ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders, the Commissioner (Appeals), Ghaziabad vacated the orders of the Assistant Commissioner and extended the benefit of Modvat to these two items set out above. The Tribunal vide its final order upheld the order of the lower appellate authority, holding that EOT cranes are covered by the definition of capital goods because they help in shifting the raw material to the furnace and foundry and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without electricity, billets cannot be manufactured in any furnace. 4. I have carefully considered the above submissions. The definition of capital goods as it stood during the relevant period is as under : "(a) Machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or processing of any goods or for bringing about any change in the substance for the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines of which these items are components or accessories. The definition of capital goods was expanded w.e.f. 16-3-1995 so as to include all goods falling under Heading Nos. 84.02, 84.05, 84.06, 84.11, 84.12, 84.16, 84.17, 84.19, 84.21, 84.23, 84.25 to 84.28, 84.80, 85.05, 85.35, 90.11, 90.12, 90.13, 90.16, 90.17 and 90.24 to 90.31. However, I concerned with the period prior to the amendment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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